The Resource The lockout effect of the U.S. worldwide tax system : an evaluation of the repatriation tax holiday

The lockout effect of the U.S. worldwide tax system : an evaluation of the repatriation tax holiday

Label
The lockout effect of the U.S. worldwide tax system : an evaluation of the repatriation tax holiday
Title
The lockout effect of the U.S. worldwide tax system : an evaluation of the repatriation tax holiday
Creator
Subject
Language
eng
Summary
This special report looks at how some firms are induced by the U.S. repatriation tax system to accumulate foreign earnings in foreign financial assets. It also evaluates the lockout effect by studying a hand-collected sample of firms that repatriated under the tax holiday created by the Jobs Act
Citation source
In: Tax notes international. - Falls Church. - Vol. 63 (2011),
http://library.link/vocab/creatorName
  • Clemons, R
  • Kinney, M.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • repatriation
  • tax holiday
Label
The lockout effect of the U.S. worldwide tax system : an evaluation of the repatriation tax holiday
Instantiates
Publication
Label
The lockout effect of the U.S. worldwide tax system : an evaluation of the repatriation tax holiday
Publication

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